Income from business operations (Germany)

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Income from trade are in Germany to in § 2 para. 1 EStG these seven types of income and are among the profit income . The legal basis is § 15 EStG.


Sole proprietorships or joint ventures generate income from business operations if they

  • an independent activity
  • exercise sustainably ,
  • with profit-making act,
  • participate in general commercial transactions, i.e. appear recognizable to third parties and offer services for a fee. This can also be fulfilled if the trader only works for one client.

The activity for which neither fixed facilities nor a fixed location is required is allowed

be seen for which individual types of income are defined.

Corporations with unlimited corporation tax liability always generate income from commercial operations in accordance with Section 8 (2) KStG .

Income from commercial operations can also be generated if an activity violates legal prohibitions.

Income determination

The starting point for determining the income from business operations is profit . This is determined either by comparing business assets or by calculating excess income . Various special regulations must be observed for the derivation of income from profit, e.g. B. the non-deductible business expenses or the investment allowance .

See also


Individual evidence

  1. a b Zenthöfer / Schulz zur Wiesche, income tax (blue row), p. 458